https://www.taxtmi.com/caselaws?id=399952 The Tribunal partially allowed the appeal, reducing the late fee under Section 234E from Rs. 22,000 to Rs. 2,400. The decision highlighted the significance of considering the TDS payment date when determining the delay in filing the statement under Section 200(3). en-us Fri, 25 Sep 2020 00:00:00 +0530 Fri, 23 Oct 2020 15:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399952 The Tribunal partially allowed the appeal, reducing the late fee under Section 234E from Rs. 22,000 to Rs. 2,400. The decision highlighted the significance of considering the TDS payment date when determining the delay in filing the statement under Section 200(3). Case-Laws Income Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399952